Regulation 6 Part residential subjects
This regulation adapts these Regulations in relation to their application to lands and heritages which are part residential subjects both on 31st March 1990 and on 1st April 1990.
Any reference in regulation 4 to the rateable value of lands and heritages appearing in the valuation roll on 31st March 1990 or on 1st April 1990 shall refer, in any case where those lands and heritages are part residential subjects to which this regulation applies, to the whole rateable value of those part residential subjects and not to any part of that value which is shown in the apportionment note as relating to the residential or, as the case may be, the non-residential use made of those subjects.
Where there is a notional rateable value determined under regulation 4 for the prescribed financial year for any part residential subjects to which this regulation applies–
that notional rateable value shall be apportioned as between the residential and non-residential use made of those subjects according to the same ratio as is shown for such uses in the apportionment note relating to those subjects appearing in the valuation roll on 1st April 1990; and, in such a case,
the reference in regulation 3(1)(a) to “that notional rateable value” shall be construed as referring to the part of the notional rateable value of those part residential subjects for that financial year which is so apportioned to the non-residential use of those subjects.
For the purposes of regulation 5(1) and (3), any change of occupation of the residential part of any part residential subjects to which this regulation applies shall be disregarded.